The Influence of Financial Distress, Company Size and Good Corporate Governance on Acceptance of Going Concern Audit Pins

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh

financial distress, ukuran perusahaan dan good corporate governance

terhadap opini audit going concern. Populasi penelitian ini yaitu

sektor consumer non cylical, lebih tepatnya pada subsektor food and

beverage karena dari sektor tersebut melemah saat pandemi covid-

19 terjadi sehingga terdapat kemungkinan adanya perubahaan

mengenai perusahaan yang diberi opini audit oleh auditor terkait

going concern. Jumlah perusahaan yang dijadikan sampel sebanyak

45 perusahaan berdasarkan kriteria tertentu. Berdasarkan metode

purposive sampling, total sampel pada penelitian ini yaitu 135

sampel. Penelitian ini menggunaan analisis regresi logistik

sebagai uji hipotesis. Hasil penelitian menunjukkan bahwa

financial distress berpengaruh positif terhadap opini audit going

concern, sedangakan ukuran perusahaan dan good corporate

governance berpengaruh negatif terhadap opini audit going concern.

Kata Kunci : Financial Distress, Ukuran Perusahaan, Good Corporate

Governance dan Opini Audit Going Concern.

The purpose of this study was to determine the effect of financial distress,

company size and good corporate governance on going concern audit

opinion. The population of this study is the non-cyclical consumer sector,

more precisely the food and beverage subsector because the sector

weakened when the co-19 pandemic occurred so that there is a possibility

of changes regarding companies that are given an audit opinion by the

auditor regarding business continuity. The number of companies sampled

was 45 companies based on certain criteria. Based on the purposive

sampling method, the number of samples in this study was 135 samples.

This study uses logistic regression analysis as a hypothesis test. The

results showed that financial distress has a positive effect on going

concern audit opinion, while company size and good corporate

governance have a negative effect on going concern audit opinion.

Keywords: Financial Distress, Company Size, Good Corporate

Governance and Going Concern Audit Opinion.